DRAIPL-BRAHMAPUTRA INFRASTRUCTURE LIMITED (JV),NEW DELHI vs. TDS, CPC , GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

271 H. 8. The ld. DR submitted that in a number of cases, various High Courts have upheld the validity of provisions of section 234E which provides for imposition of fee for delayed filing of statement of TDS. Hon’ble High Courts have categorically held that the provisions are not ultra vires and not violative of constitution. The issue

SUPREME BRAHMAPUTRA (JV),NEW DELHI vs. ACIT - CPC - TDS, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed